Taxed Cellphone Allowance and FHA Effective Income Calc

Hello, I have an FHA client that’s hanging on by the skin of his teeth and needing to maximize his income as much as possible. Does anyone know if a taxed cell phone allowance from employer can be included in the effective income calc? I know per diems are generally a no, but this is fully taxable income and is received regardless of usage. Been received for 2 years. Am I incorrect in thinking this would be considered along the same lines as an automobile allowance?